Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 13 of 13
Full-Text Articles in Tax Law
Fair For Whom? Amazon Kindles The Fight Over Internet Sales Tax, 46 J. Marshall L. Rev. 357 (2012), Matthew Martin
Fair For Whom? Amazon Kindles The Fight Over Internet Sales Tax, 46 J. Marshall L. Rev. 357 (2012), Matthew Martin
UIC Law Review
No abstract provided.
The Internal Revenue Service Is Shifting American Taxpayers From A Paper Based Filing System To Electronic Filing - Is The Irs Offering A Capable System That Protects Taxpayer Confidentiality?, 19 J. Marshall J. Computer & Info. L. 367 (2001), Anthony D. Skidmore
UIC John Marshall Journal of Information Technology & Privacy Law
The IRS utilizes Internet technology, such as electronic filing, to aid in the enormous task of processing individual tax returns annually. The Internal Revenue Service Restructuring and Reform Act of 1998 (“1998 Act”) allows signatures to be waived by the IRS or to provide alternative means of signing. Litigation challenging the IRS administration of its electronic filing program to date has been upheld. Recent decisions illustrate the authority the IRS has to set standards for participating in the electroinc filing system. Recent litigation surrounding the validity of refund-anticipation loans has been upheld, despite the annual percentage rate charged. Criminal litigation …
Cable Tv Users Taxes: A First Amendment Challenge, 8 Computer L.J. 257 (1988), Carlos Victor Yguico
Cable Tv Users Taxes: A First Amendment Challenge, 8 Computer L.J. 257 (1988), Carlos Victor Yguico
UIC John Marshall Journal of Information Technology & Privacy Law
No abstract provided.
Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte
Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte
UIC John Marshall Journal of Information Technology & Privacy Law
Federal intervention is necessary to grant states the authority to collect state sales and use tax from Internet vendors who sell goods within their boundaries but reside elsewhere. With such federal intervention, local retailers, who must charge state use and sales tax to their customers, can compete more fairly with Internet vendors. In addition, state governments can access a large and growing revenue source. Under the Commerce Clause of the United States Constitution, a vendor must have a physical presence on a state before a state can require the vendor to collect and remit sales and use tax. In addition, …
Taxation Of Software Development Costs: Debugging The Proposed Regulations, 10 Computer L.J. 335 (1990), Wade R. Sjogren
Taxation Of Software Development Costs: Debugging The Proposed Regulations, 10 Computer L.J. 335 (1990), Wade R. Sjogren
UIC John Marshall Journal of Information Technology & Privacy Law
No abstract provided.
Electronic Tax Returns And The Preparer Penalties, 10 Computer L.J. 551 (1990), Michael W. Traynham
Electronic Tax Returns And The Preparer Penalties, 10 Computer L.J. 551 (1990), Michael W. Traynham
UIC John Marshall Journal of Information Technology & Privacy Law
No abstract provided.
Meeting Educational Challenges In The Information Age: Tax Incentives To Encourage Donations Of Computer Equipment To Elementary And Secondary Schools, 9 Computer L.J. 391 (1989), Richard A. Cohn
UIC John Marshall Journal of Information Technology & Privacy Law
No abstract provided.
Taxation Of Software Development Costs, 8 Computer L.J. 73 (1989), Robin Beth Rosanky
Taxation Of Software Development Costs, 8 Computer L.J. 73 (1989), Robin Beth Rosanky
UIC John Marshall Journal of Information Technology & Privacy Law
No abstract provided.
Computer Software And The Investment Tax Credit, 5 Computer L.J. 347 (1984), Robert W. Mcgee
Computer Software And The Investment Tax Credit, 5 Computer L.J. 347 (1984), Robert W. Mcgee
UIC John Marshall Journal of Information Technology & Privacy Law
No abstract provided.
Selected Problems In Taxation Of Computer Software, 4 Computer L.J. 605 (1984), Joel Rabinovitz, Alison Whalen
Selected Problems In Taxation Of Computer Software, 4 Computer L.J. 605 (1984), Joel Rabinovitz, Alison Whalen
UIC John Marshall Journal of Information Technology & Privacy Law
No abstract provided.
Contractual, Financial, And Tax Issues In Major Procurements, 4 Computer L.J. 465 (1984), G. F. Adam, Mark L. Gordon, Steven B. Starr
Contractual, Financial, And Tax Issues In Major Procurements, 4 Computer L.J. 465 (1984), G. F. Adam, Mark L. Gordon, Steven B. Starr
UIC John Marshall Journal of Information Technology & Privacy Law
No abstract provided.
State And Federal Taxation Of Computer Software: A Functional Approach, 4 Computer L.J. 737 (1984), Christian E. Markey Iii
State And Federal Taxation Of Computer Software: A Functional Approach, 4 Computer L.J. 737 (1984), Christian E. Markey Iii
UIC John Marshall Journal of Information Technology & Privacy Law
No abstract provided.
Tax-Exempt Bond Financing Of Computer Telecommunications And Other High Technology Facilities, 2 Computer L.J. 805 (1980), Fred M. Greguras
Tax-Exempt Bond Financing Of Computer Telecommunications And Other High Technology Facilities, 2 Computer L.J. 805 (1980), Fred M. Greguras
UIC John Marshall Journal of Information Technology & Privacy Law
No abstract provided.